Entnes for Factory Costs and Jobs Completied ielated cost aheets. Jobs 303 and 304 are stall in process at the end of the inonth, and all applicable conts except factory overfeed have been recorded on the related cost sheets. In addion to the matenals and labor charged derectiy to the fobs, 57,500 of indirect matensls and 515,100 of indirect laboe wete used during the month. The cost sheets for the fout pos entering prosucton diring the month are as follows, in summary forme Doumalife vie summary entry to recoed each of the follawing operations for January (one ectry for cach i petabon): Joumalize the summary entry to record coch of the following operations for lanuary (one entry for each operation) a. Direct and indirect materials used, If on amount box does not require an entry, leave it blank. Yented A. Recand drect matenth conts in the work in pecess accounc and indirect mathrab cous in the factory owerhead account: b. Diroct and indirect lobor used. If an ansums box does not require an entry, feave at blank. C. Determine the factory overhead applied to 1065303 and 304 (a single overhead rate is used based on direct labor cost). 506304 Foused roked Mr wod Incontect d. Factory ovechead opplied to all four jobs (a single overhead rate is used based on direct fabor cost). If an-anount box does raster rolet wr What Id Aoply factory owituead based on direct labor costs: e. Completion of Jots 301 and 302 . It an amount box does not repuite an entry, leave is blank. e. When a yob is completed, it is tronsterred out of work-in-process and add it to finighed goods. f. Octermine the balance of the work in process account on lanuary 31 . - Oned Mi Won